The paper examines fluctuation theorems (FTs) from a quantum perspective, deriving them through a two-point measurement on the system. FTs describe universal properties of nonequilibrium fluctuations and are derived for both closed and open systems driven out of equilibrium by external time-dependent forces, as well as for open systems maintained in a nonequilibrium steady state by boundary conditions. The authors discuss applications to fermion and boson transport in quantum junctions and present quantum master equations and Green's functions techniques for computing energy and particle statistics. The paper covers the derivation of FTs, transient and steady-state FTs, heat and matter transfer statistics in weakly coupled open systems, and a many-body approach to particle counting statistics. It also explores nonlinear coefficients and concludes with perspectives and acknowledgments.The paper examines fluctuation theorems (FTs) from a quantum perspective, deriving them through a two-point measurement on the system. FTs describe universal properties of nonequilibrium fluctuations and are derived for both closed and open systems driven out of equilibrium by external time-dependent forces, as well as for open systems maintained in a nonequilibrium steady state by boundary conditions. The authors discuss applications to fermion and boson transport in quantum junctions and present quantum master equations and Green's functions techniques for computing energy and particle statistics. The paper covers the derivation of FTs, transient and steady-state FTs, heat and matter transfer statistics in weakly coupled open systems, and a many-body approach to particle counting statistics. It also explores nonlinear coefficients and concludes with perspectives and acknowledgments.